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Journal articles on the topic 'Accounting for income and expenses'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Maisur, Hardian. "Implementation of Income and Expense Recognition at AHASS Jaya Servis." Nexus Synergy: A Business Perspective 1, no. 3 (2023): 168–92. https://doi.org/10.61230/nexus.v1i3.57.

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The problem factor that the author examines is regarding the implementation of income and expense recognition at AHASS Jaya Servis. The purpose of this research was to determine whether the recognition of income and expenses applied by AHASS Jaya Servis applies accounting standards or not. The data analysis technique used is descriptive qualitative which provides an overview of the research object based on data in the field, namely primary data resulting from interviews and secondary data resulting from income and expense recording documents at AHASS Jaya Servis. The results of this research i

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2

SLAVINSKYI, Valerii, Yuliia OLIINYK, and Diana VITKO. "Classification and recognition of income (expenses) and their display in the report." Economics. Finances. Law 10, no. - (2022): 37–40. http://dx.doi.org/10.37634/efp.2022.10.9.

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The paper is devoted to current issues of accounting of income and expenses at the enterprise. The research topic is very important and interesting, since profit is the main goal of entrepreneurial activity. The main factors affecting the recognition of financial results (profit or loss) at the enterprise are income and expenses from its activities. It is undeniable that the final financial result depends on the income and expenses of the enterprise, which realizes the problem of formation and proper organization of its accounting. An improved accounting system must accurately formulate the ex

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3

Kaplan, Steven E., David G. Kenchington, and Brian S. Wenzel. "The Valuation of Discontinued Operations and Its Effect on Classification Shifting." Accounting Review 95, no. 4 (2019): 291–311. http://dx.doi.org/10.2308/tar-2016-0235.

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ABSTRACT Research documents that firms shift operating expenses into income-decreasing, but not income-increasing, discontinued operations. We argue that valuation considerations explain this asymmetric result, as acquirers are likely to value the earnings of income-increasing discontinued operations more highly than the earnings of income-decreasing discontinued operations. Using a large sample of hand-collected data, we show that pre-tax earnings and operating expenses are significantly more value-relevant for income-increasing discontinued operations, supporting our economic explanation for

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4

TOKMAKOVA, Elena G., and Anna Yu Kosmacheva. "DESIGN OF AN ANALYTICAL ACCOUNTING SYSTEM FOR INCOME AND EXPENSES OF A MANAGEMENT COMPANY IN THE HOUSING AND UTILITIES SECTOR." Tyumen State University Herald. Social, Economic, and Law Research 8, no. 1 (2022): 249–68. http://dx.doi.org/10.21684/2411-7897-2022-8-1-249-268.

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The peculiarity of the activities of housing and communal services management companies has a very significant impact on the organization of income and expense accounting. Various areas of activity, the variety and features of the services provided, the availability of VAT benefits for some of them require a special design of analytical accounting of income and expenses in order to obtain detailed reliable information necessary for effective management. The methodology of the study is based on the generally accepted paradigm of understanding analytical accounting of income and expenses as a sy

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Степаненко, О.І., та В.О. Матковська. "Класифікація доходів і витрат для потреб обліку та управління". Інфраструктура ринку, № 79 (7 серпня 2024): 68–75. https://doi.org/10.32782/infrastruct79-12.

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The process of managing the company's income and expenses is closely related to the accounting system. The reliability of accounting information affects the quality of management decisions and business development strategy. The completeness and objectivity of information about the received income and incurred costs of the enterprise is based on their classification, which is an important aspect of the accounting organization. It makes it possible to reveal the connections between the objects that are grouped, ensures their identification. Classification creates a basis for choosing methods of

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6

DRUZHILOVSKAYA, Tat'yana Yu. "Deferred income and prepaid expenses: Problematic aspects of accounting." International Accounting 25, no. 6 (2022): 606–27. http://dx.doi.org/10.24891/ia.25.6.606.

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Subject. This article discusses the issues related to accounting for deferred income and deferred expenses. Objectives. The article aims to identify problems related to the accounting and reflection of deferred income and expenses in the reporting, and formulate proposals for solving these problems. Methods. For the study, I used a critical analysis, synthesis, comparison, observation, and the analog approach. Results. The article reveals the controversial aspects of the interpretation of the economic essence of deferred income and deferred expenses. It presents certain results of a study of s

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7

Santoso, Muhammad Rifky. "Matching Cost Against Revenue at Royalty Expenses." Indonesian Accounting Review 11, no. 2 (2021): 171. http://dx.doi.org/10.14414/tiar.v11i2.2558.

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The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year

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8

C. Ibarra, Nino Vergel. "MANAGERIAL ACCOUNTING PRACTICES OF REPORTING NONCASH EXPENSES OF SELECTED MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) IN METRO MANILA." Malaysian Business Management Journal 2, no. 2 (2023): 85–89. http://dx.doi.org/10.26480/mbmj.02.2023.85.89.

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This study primarily aims to look into the management practices of reporting noncash expenses in the Income Statement of selected MSMEs in Metro Manila. This is descriptive research. Specifically, the study examines MSMEs common noncash expenses, methods of computation and reporting, and whether these companies show lower or higher noncash expenses according to their needs. Sixteen diversified companies were interviewed. The survey results confirmed that MSMEs’ typical noncash expense is depreciation and is computed using the straight-line method. Most MSMEs record their calculated noncash exp

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9

Mirbilolova, Zilola. "ACCOUNTING OF INCOME AND EXPENSES IN COMMERCIAL BANKS." Ilgʻor iqtisodiyot va pedagogik texnologiyalar 2, no. 1 (2025): 139–45. https://doi.org/10.60078/3060-4842-2025-vol2-iss1-pp139-145.

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In this article, we will consider the formation of expenses and income in commercial banks, development of its general indicators taking into account banking activity, accounting and analysis of expenses and income in banks on the example of JSICB "Ipak Yuli" bank.

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A.A., Safonova, and Akzhigitova A.N. "ACCOUNTING AND ANALYSIS OF OTHER INCOME AND EXPENSES AND THEIR IMPACT ON THE FINANCIAL RESULTS OF THE COMPANY." ИННОВАЦИОННЫЕ НАУЧНЫЕ ИССЛЕДОВАНИЯ 2022. 11-1(23) (November 17, 2022): 157–71. https://doi.org/10.5281/zenodo.7331485.

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The article presents an assessment of the impact of the volumes of other income and expenses of the organization on the financial result. The result of the analysis of other income and expenses of the Mostotrest PJSC enterprise for the period from 2019 to 2021 is presented. The role of other income and expenses in the formation of final financial results is determined. The directions of optimization of accounting of other income and expenses of the enterprise are considered. The possible directions of making changes both to the accounting policy of enterprises and to regulatory documents for o

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11

Zhaltyrova, O., T. Kuvaldina, and G. Abisheva. "Improving the methodology of accounting for income and expenses in an educational institution." Bulletin of the Innovative University of Eurasia 82, no. 2 (2021): 45–55. http://dx.doi.org/10.37788/2021-2/45-55.

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One of the most important elements of the management system of an educational institution is the accounting of income and expenses for educational programs (OP) and the calculation of the cost of educational and other services. Modern educational institutions are tasked with improving the quality of educational services and increasing their effectiveness. To solve it, the boundaries of their financial and economic independence are expanded. Currently, universities are changing their form of ownership and can be non-profit societies. The change in the system of financing universities involves t

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Susanti, Indria Yuli, Rina Fariana, and M. Erik Setiawan. "Analisis Penyajian Laporan Laba Rugi, Pengakuan Pendapatan dan Beban UMKM Berdasarkan SAK EMKM (Studi Kasus Pada Kedai Hobi Kopi Ambulu Jember)." ACCOUNT (Journal of Accounting and Finance) 2, no. 1 (2024): 88–94. http://dx.doi.org/10.31537/account.v2i1.1696.

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Micro, small and medium enterprises (MSME) are currently developing very rapidly in Indonesia. MSME are required to prepare financial reports on their businesses periodically. MSME Accounting and Financial Standard for Micro, Small and Medium Entities were prepared by the Indonesian Institute of Accountants to provide standards for MSME financial reports. The aim of this research is to find out whether the preparation of Hobi Kopi Shop profit and loss report is in accordance with MSME Accounting and Financial Standard and whether the presentation and recognition of income and expenses is in ac

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13

Sirnandi, Faizal Rekon, Ida Anggriani, and Zahrah Indah Ferina. "Analysis Of Accounting Information System at PT. Jasaraharja Putera Branch of Bengkulu." Journal of Indonesian Management (JIM) 1, no. 3 (2021): 260–65. http://dx.doi.org/10.53697/jim.v1i3.166.

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The purpose of this study to analyze the accounting information system at PT. Jasaraharja (Putera) Bengkulu Branch in accordance with SAK ETAP in 2020. This type of research is descriptive. Data collection techniques using interviews and observation. The analytical method used in this study is a comparative method, which is to compare the recognition of income and expenses by PT. Jasaraharja (Putera) Bengkulu Branch which has been applied and compared to revenue and expense recognition in accordance with SAK ETAP no. 11 of 2009. The results showed that the recognition of income from demand dep

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14

Kucherenko, Tamara Ye, Svitlana O. Mykhailovyna, and Nataliya V. Olyadnichuk. "Accounting for Expenses and Income of Extraordinary Events." Business Inform 9, no. 560 (2024): 328–34. https://doi.org/10.32983/2222-4459-2024-9-328-334.

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The article substantiates the accounting support of income and expenses of extraordinary events and the separation from them of those that arose as a result of extraordinary events. The relevance of the study is due to the importance of accounting for expenses and income in the context of modern economic and regulatory changes, especially in the context of emergencies that have a significant impact on the financial results of enterprises. The authors analyze and systematize the approaches of domestic scholars to the definition and recognition of the concept of «extraordinary events» in the acc

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15

Sibiryatkina, Irina. "MECHANISM OF FORMING THE BUDGET OF INCOME AND EXPENDITURES OF A SMALL ENTERPRISE." Actual directions of scientific researches of the XXI century: theory and practice 12, no. 3 (2024): 128–41. https://doi.org/10.34220/2308-8877-2024-12-3-128-141.

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The sanctions pressure after the start of the special military operation affected the economic situation of the Russian Federation as a whole and business in particular and caused instability in the domestic and foreign markets. The growing sanctions of Western and other countries are aimed at worsening the stability of the Russian economy as a whole and all its constituent elements from large to medium and small businesses. Small and medium enterprises (SMEs) are the most vulnerable in difficult economic conditions and need not only external support, but also a correct assessment of the inter

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16

Lam, Miranda, Hongtao Guo, and Paul McGee. "Accounting toward sweet success: Treadwell’s Ice Cream." CASE Journal 13, no. 1 (2017): 102–19. http://dx.doi.org/10.1108/tcj-05-2015-0013.

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Synopsis Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easi

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17

Khoruzhy, L. I., Yu N. Katkov, R. V. Kostina, A. A. Romanova, and Yu A. Myrksina. "Methodological approaches to the formation of income and expense accounting registers for tax purposes." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (February 21, 2022): 236–45. http://dx.doi.org/10.33920/sel-11-2203-05.

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The article analyzes the main aspects of the problem and promising approaches to accounting for income and expenses when determining the object of taxation for agricultural producers under a special tax regime; the main differences in the accounting of income and expenses in determining the object of taxation for agricultural producers and for accounting purposes are studied and the main correspondence of accounting accounts on the reflection of income and expenses in the conditions of the domestic agro-industrial complex, in particular for agricultural producers using a special tax regime, is

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18

BENKO, Vitaliy. "ACCOUNTING OF INCOME AND EXPENSES: DOMESTIC AND FOREIGN EXPERIENCE." WORLD OF FINANCE, no. 2(79) (2024): 130–43. http://dx.doi.org/10.35774/sf2024.02.130.

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Introduction. The analysis of received income and spent expenses should be based on principles that ensure the proper organization of accounting in accordance with the applied classification of these important indicators, both in domestic and foreign practice. A well-established system facilitates the application of the correct grouping of activity indicators, establishes the relationship between them and provides an opportunity to justify the expediency of spending in the field of electronic communications. The purpose of the article is to analyze the features of activities in the field of el

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19

Kuzina, Anna F., Darya N. Krivoshey, and Maria A. Parfenchuk. "ORGANIZATION AND IMPROVEMENT OF TAX ACCOUNTING OF INCOME AND EXPENSES BY ACCRUAL METHOD ON THE EXAMPLE OF A COMMERCIAL ORGANIZATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/2, no. 141 (2023): 136–44. http://dx.doi.org/10.36871/ek.up.p.r.2023.12.02.017.

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A well-organized tax accounting of income and expenses carries the goal of correctly calculating the financial results of the organization and further reliably determining the amounts to be paid to the budget. That is why the organization must constantly improve the tax accounting system, focusing on the current legislation, the needs of accounting services and modern technologies. The purpose of this work is to study the procedure for organizing tax accounting of income and expenses by accrual method, to develop measures aimed at improving the tax accounting of a commercial organization. The

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20

Nandan, K. "Agriculture Accounting In India." Shanlax International Journal of Economics 8, no. 3 (2020): 110–13. http://dx.doi.org/10.34293/economics.v8i3.2431.

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India is an Agriculture based country where 50% of the population is based on agriculture. Agriculture is a main source of income to the Government. Agriculture accounting is very useful for agriculturist which helps them to know the income and expenses by agriculture activity. Therefore, a standard is introduced to provide a guidelines for agriculture Accounting called Ind AS41.Standaerd specifies the reorganization and measurement of Agriculture Assets, Gains and losses, Government subsides. It helps the agriculturist to avoid the unnecessary expenses and better utilization of available reco

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Slesarenko, G. V., and O. I. Shaekhova. "FORECAST ANALYSIS OF INCOME AND EXPENSES IN THE FINANCIAL PERFORMANCE MANAGEMENT SYSTEM ON THE EXAMPLE OF «APPRAISAL AGENCY REGION, LLC»." Bulletin of Udmurt University. Series Economics and Law 32, no. 2 (2022): 287–93. http://dx.doi.org/10.35634/2412-9593-2022-32-2-287-293.

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In any modern organization, important issues related to ensuring compliance with the requirements of the level of information, decision-making for making managerial decisions are considered. This information is generated in the accounting system and allows you to analyze data, predict the total cost of the organization, form targets that represent the benchmarks for aggregate activity. A predictive analysis of income and expenses based on accounting data is necessary at a certain stage in the preparation of plans, since it is based on actually obtained data on the financial result and its comp

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Slesarenko, G. V., and O. I. Shaekhova. "FORECAST ANALYSIS OF INCOME AND EXPENSES IN THE FINANCIAL PERFORMANCE MANAGEMENT SYSTEM ON THE EXAMPLE OF «APPRAISAL AGENCY REGION, LLC»." Bulletin of Udmurt University. Series Economics and Law 32, no. 2 (2022): 287–93. http://dx.doi.org/10.35634/2412-9593-2022-32-2-287-293.

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In any modern organization, important issues related to ensuring compliance with the requirements of the level of information, decision-making for making managerial decisions are considered. This information is generated in the accounting system and allows you to analyze data, predict the total cost of the organization, form targets that represent the benchmarks for aggregate activity. A predictive analysis of income and expenses based on accounting data is necessary at a certain stage in the preparation of plans, since it is based on actually obtained data on the financial result and its comp

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Slesarenko, G. V., and O. I. Shaekhova. "FORECAST ANALYSIS OF INCOME AND EXPENSES IN THE FINANCIAL PERFORMANCE MANAGEMENT SYSTEM ON THE EXAMPLE OF «APPRAISAL AGENCY REGION, LLC»." Bulletin of Udmurt University. Series Economics and Law 32, no. 2 (2022): 287–93. http://dx.doi.org/10.35634/2412-9593-2022-32-2-287-293.

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In any modern organization, important issues related to ensuring compliance with the requirements of the level of information, decision-making for making managerial decisions are considered. This information is generated in the accounting system and allows you to analyze data, predict the total cost of the organization, form targets that represent the benchmarks for aggregate activity. A predictive analysis of income and expenses based on accounting data is necessary at a certain stage in the preparation of plans, since it is based on actually obtained data on the financial result and its comp

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24

Herjiden, Indah Permata Sari, and Fredi Handoko. "Apakah Tradisi Antar Pakatan Bentuk Dari Praktik Akuntansi (Pendapatan dan Beban ?)." Jurnal Akuntansi Keuangan dan Bisnis 18, no. 1 (2025): 64–75. https://doi.org/10.35143/jakb.v18i1.6535.

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This research aims to present accounting practices regarding the recognition of income and expenses in social reality, culture and traditions between alliances with the concept of matching. Marriage is a sacred and important event in human life which not only has social and cultural dimensions but includes economic dimensions. In this context, accounting practices play a role in recording and managing financial aspects related to antar pakatan traditions. Data analysis techniques with Symbolic interaction analysis with the aim of understanding how symbols, rituals, and actions in traditions an

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Druzhilovskaya, T. Y. "Problems of reflecting income and expenses of future periods in accounting and financial statements." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 18, 2023): 26–33. http://dx.doi.org/10.33920/med-17-2304-03.

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The article deals with the issues of accounting and reflection in the financial statements of such objects as income and expenses of future periods. The presence of problems and contradictions in the interpretation of the economic content, name, accounting and reflection in the financial statements of these objects is substantiated. Based on the analysis of scientific publications, the existence of opposing scientific opinions on the expediency of saving income and expenses of future periods as objects of accounting and indicators of financial statements is shown. As a result of the study of t

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Hofmann, Mary Ann. "Tax-Motivated Expense Shifting by Tax-Exempt Associations." Journal of the American Taxation Association 29, no. 1 (2007): 43–60. http://dx.doi.org/10.2308/jata.2007.29.1.43.

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Tax-exempt organizations are subject to the Unrelated Business Income Tax (UBIT) on the profits of business activities unrelated to their exempt mission. This study extends recent research on the expense allocations of charitable nonprofit organizations by examining a group of noncharitable nonprofits—primarily trade, labor, and agricultural associations—that differ from charitable nonprofits on a number of dimensions. The paper tests for tax-motivated expense shifting by associations. Data is obtained from the IRS Statistics of Income Division, and is supplemented by data requested from assoc

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Bakieva, I., and F. Temirov. "Prospects for the Development of Transport Services in Uzbekistan and the Theoretical Basis for Accounting for Income and Expenses in Enterprises." Bulletin of Science and Practice 5, no. 12 (2019): 329–35. http://dx.doi.org/10.33619/2414-2948/49/39.

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The article considers the prospects for the development of transport services in the Republic of Uzbekistan and the theoretical basis for accounting for income and expenses at enterprises. As well as the transport system and the prospects for its development, the role of road transport in the transport system of the republic, the objective need to account for income and expenses at enterprises, the reflection of income and expenses in the accounting policy of the enterprise.

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Omaliko, Emeka, Bridget Akwuobi, and Suday David. "Responsibility Accounting and Corporate Sustainability Growth: Evidence from Listed Deposit Money Banks in Nigeria." Journal of Social Sciences and Management Studies 2, no. 3 (2023): 34–44. http://dx.doi.org/10.56556/jssms.v2i3.538.

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This study examined the relationship between responsibility accounting and corporate sustainability growth using listed deposit money banks as a reference point. Responsibility accounting was measured using Operating Expenses (OE), Net Income (NI), Interest Expense (IE) and Return on Investment (ROI) while corporate sustainability growth was measured using corporate sustainability growth rate (CSGR). Ex post facto design was adopted and data for this study was collected from the annual accounts and reports of all listed deposit money banks on the Nigerian Exchange Group (NGX) for the period en

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Farion, Volodymyr, Sviatoslav Pytel, and Iryna Kornyat. "Integrated accounting classification of expenses and incomes of the main activities of passenger carriers." Herald of Economics, no. 4 (January 14, 2023): 61. http://dx.doi.org/10.35774/visnyk2022.04.061.

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Introduction. The functioning of passenger carriers in the conditions of a smart city creates unique opportunities for optimizing financial results of operations. The application of the latest information and communication technologies in the economic activity of motor transport enterprises ensures the minimization of operating expenses. Instead, the optimization of passenger flow management involves the operation of multifaceted information not only about expenses, but also about incomes. Such information is generated by the accounting system, which requires a primary study of the classificat

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Shinkareva, O. V., and O. V. Karabanova. "Features of accounting for representative expenses in the tax accounting of medical organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 8 (August 18, 2023): 32–40. http://dx.doi.org/10.33920/med-17-2308-04.

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The article is devoted to the analysis of the peculiarities of accounting for representative expenses in the tax accounting of medical organizations. The features and criteria were analyzed, according to which the costs associated with the official reception and service of representatives of other organizations participating in the negotiations can be attributed to representative. It is emphasized that not all expenses, which in accordance with the Tax Code of the Russian Federation can be attributed to representative, relate to expenses in tax accounting — because this type of expenses is nor

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Ирагелова, У. А., and К. Р. Сайпулаева. "On the issue of accounting and analysis of income and expenses of the enterprise." Экономика и предпринимательство, no. 7(144) (December 2, 2022): 843–45. http://dx.doi.org/10.34925/eip.2022.144.7.166.

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В статье даны понятия дохода и расхода, представлен исторический обзор понимания доходов и расходов предприятия, выявлены факторы, влияющие на доходы компании современная трактовка и нормативные требования, а также их роль в деятельности предприятия. The article presents the concepts of income and expense, provides a historical overview of the understanding of income and expenses of the enterprise, identifies factors affecting the company's income, modern interpretation and regulatory requirements, as well as their role in the company's activities.

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Alborov, R. A., L. I. Horuzhy, E. V. Zaharova, and G. R. Alborov. "Accounting for sales costs, income and expenses from the sales of gardening, viticulture and nursery products in the conditions of the digital economy." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 11 (November 8, 2022): 722–31. http://dx.doi.org/10.33920/sel-11-2211-01.

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The article deals with the organization of cost accounting for the sale of income and expenses from the sale of horticulture, viticulture, fruit growing products in the digital economy. Methodical aspects of accounting and write-off of expenses for the sale of products of the indicated subsectors of agriculture are proposed. Recommendations have been developed to improve the analytical and synthetic accounting of income, expenses and financial results from the sale of horticulture, viticulture and nursery products when it is automated in the digital economy.

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Галимова, М. В. "Current issues of income and expenses of food industry enterprises." Экономика и предпринимательство, no. 6(131) (August 9, 2021): 1175–77. http://dx.doi.org/10.34925/eip.2021.131.6.228.

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В статье рассмотрены основные вопросы, связанные с политикой учета доходов и расходов на предприятиях пищевой промышленности в России. В процессе анализа были выявлены основные задачи бухгалтерского учета, а также рассмотрена классификация расходов. В частности, были проанализированы основные методы учета затрат, которые используются на предприятиях пищевой промышленности в России, выявлена основная специфика их применения. Также, в статье анализируются основные проблемы, с которыми сталкиваются предприятия пищевой промышленности при осуществлении учета доходов и расходов. The article deals wi

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Андреева, С. В. "Extraordinary income and expenses as relevant items in management accounting." Экономика и предпринимательство, no. 5(130) (June 25, 2021): 1118–22. http://dx.doi.org/10.34925/eip.2021.130.5.219.

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Статья посвящена вопросам формирования учетной информации о чрезвычайных доходах и расходах организации. Автором обосновывается необходимость актуализации данных учетных объектов, отражающих влияние глобальных внешних факторов на деятельность экономического субъекта. В статье представлены теоретико-методические положения по совершенствованию способов идентификации и предоставления в отчетности чрезвычайных доходов и расходов; определены информационные преференции, которые заинтересованные пользователи получают при организации обособленного учета чрезвычайных доходов и расходов. This article ad

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Shirshova, Larisa, and Alexander Zimin. "MANAGEMENT OF INCOME AND EXPENDITURES OF THE ENTERPRISE: CONCEPT, CLASSIFICATION AND ORDER OF REFLECTION IN ACCOUNTING." Russian Journal of Management 8, no. 4 (2021): 66–70. http://dx.doi.org/10.29039/2409-6024-2020-8-4-66-70.

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In the article, the authors highlight the concept and classification of income and expenses of an enterprise, the author's polemic on the concept of income is presented. The order of reflection of income and expenses in accounting is considered.

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Safarova, U., and M. Temirkhanova. "Improvement of the Scientific and Theoretical Basis of Accounting and Analysis of Tourist Services in Uzbekistan." Bulletin of Science and Practice 7, no. 7 (2021): 228–33. http://dx.doi.org/10.33619/2414-2948/68/29.

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The article considered the issues of the scientific and theoretical foundations of accounting and analysis of tourism products related to their income and expenses and studied the priority directions of tourism development and the specifics of the industry, scientific and theoretical issues of accounting and analysis of tourism products related to their income and expenses at tourism enterprises.

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Nagar, Neerav, and Kaustav Sen. "Do financially distressed firms misclassify core expenses?" Accounting Research Journal 30, no. 2 (2017): 205–23. http://dx.doi.org/10.1108/arj-04-2015-0054.

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Purpose This paper aims to examine whether financially distressed firms manipulate core or operating income through the misclassification of operating expenses as income-decreasing special items. Design/methodology/approach This sample comprises firms in the USA with data from 1989 to 2010. The authors used the methodology given in McVay (2006) and multiple regressions. Findings Managers of financially distressed firms are more likely to inflate core or operating income as compared to the healthy firms to meet or beat earnings benchmarks. They do so by misclassifying core or operating expenses

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Hasibuan, David HM, and FIra Fitriantika. "Analisis Pengakuan Pendapatan Dan Beban Dalam Laporan Laba Rugi Pada PT. Monifori Nusantara." Jurnal Ilmiah Akuntansi Kesatuan 4, no. 1 (2020): 007–13. http://dx.doi.org/10.37641/jiakes.v2i1.96.

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Income statement contains information about a company’s activities in a certain period more specifically its’ profits and loss, in which revenues and expenses are recognised. The research aims at analysing the recognition of revenues and expenses by a firm to compose an income statement. Analysis is conducted to discover if PT Monifori Nusantara has applied the general accounting standard. the result show that the aforementioned firm conducted a proper and accountable revenues and expenses recognition. The result also shows that electicity and depreciation expenses are not in accordance to the

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Setiawan, M. Erik, Hari Budi Lestari, and Andri Mardi Susanto. "Penerapan Standar Akuntansi Keuangan EMKM Pada Laporan Laba Rugi di Kedai Hobi Kopi Kecamatan Ambulu Kabupaten Jember." ACCOUNT (Journal of Accounting and Finance) 2, no. 2 (2024): 131–37. https://doi.org/10.31537/account.v2i2.2181.

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SAK EMKM is used by entities that do not or have not been able to fulfill the accounting requirements regulated in SAK ETAP. In SAK EMKM, the entity's financial statements are prepared using basic accrual and business continuity assumptions, as used by micro, small and medium entities and using the business entity concept. This research aims to determine the application of SAK EMKM to the profit and loss report at the "Hobi Kopi" Shop, Ambulu District, Jember Regency. This research uses a qualitative descriptive approach and analyzes the data using a profit and loss report form based on SAK EM

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ПОЗНЯКОВСЬКА, Наталія. "ОБЛІК ДОХОДІВ І ВИТРАТ ІНСТИТУТІВ ГРОМАДЯНСЬКОГО СУСПІЛЬСТВАУКРАЇНИ". Herald of Khmelnytskyi National University. Economic sciences 342, № 3(2) (2025): 83–88. https://doi.org/10.31891/2307-5740-2025-342-3(2)-13.

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The article examines the features of the creation of civil society institutions (organisations). In Ukraine, accounting for income and expenses of civil society organizations is determined by their non-profit status. The income of civil, charitable, other, non-profit organizations is considered as target income, non-target income, passive and other income. When making expenses, CSOs adhere to the requirements - targeting the implementation of the goal and areas of activity in accordance with the constituent documents and ensuring their target and targeted nature. The features of the creation a

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Yang, Ruotong, Xueying Wang, and Huiling Zhang. "A Brief Discussion on the Key Points of Enterprise Income Tax Audit." Frontiers in Humanities and Social Sciences 2, no. 5 (2022): 140–46. http://dx.doi.org/10.54691/fhss.v2i5.721.

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Based on the analysis of the main factors affecting the annual income audit fee payable by the enterprise, this paper proposes several key audit matters for the key audit standards and considerations for the relevant enterprise income tax, and the key audit of the accounting of the relevant enterprise income tax expenses. In the key audit of the existing enterprise income tax, the following key audit matters are mainly considered: first, focus on reviewing whether the tax revenue, cost, expense and accounting method of the existing enterprise are accurate, second, focus on reviewing whether th

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Eshpulatova, Zaynab Baratovna. "CONCEPT AND CONTENT OF OTHER COMPREHENSIVE INCOME, ACCOUNTING PRINCIPLES AND WAYS TO IMPROVE." Eurasian Journal of Academic Research 1, no. 6 (2021): 84–89. https://doi.org/10.5281/zenodo.5501991.

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The implementation of international financial reporting standards (IFRS) in our country is one of the important issues on the agenda. One of the most important tasks of the country today is the application of international practice in the accounting system for the recognition of income and expenses, which are the main indicators of financial accounting. This article describes and discloses the concept of other generalized income, and is also of great importance in the accounting system.

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Vasilyeva, V., O. Konovalova, and K. Sicheva. "Features of organization of income accounting and expenses in farmers." Economic scope, no. 148 (August 29, 2019): 116–28. http://dx.doi.org/10.30838/p.es.2224.290819.116.576.

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Yankovskaya, Dina Gennadievna, and Albina Rafailevna Ustinova. "ACCOUNTING AND ANALYTICAL INFORMATION ON INCOME AND EXPENSES IN CONSTRUCTION." News of Scientific Achievements. Accounting, Analysis and Audit, no. 4 (2020): 156–59. http://dx.doi.org/10.36616/2713-1726-2020-4-156-159.

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Necheuhina, Nadezhda, and Olga Mustafina. "DEFINITIONS OF THE ACCOUNTING ANALYTICAL SYSTEM OF INCOME AND EXPENSES." Bulletin of South Ural State University series "Economics and management" 12, no. 4 (2018): 122–30. http://dx.doi.org/10.14529/em180415.

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Nataldy, Christian, and Robert Pius Pardede. "Analisis Perlakuan Akuntansi atas Pendapatan Premi dan beban klaim Sesuai PSAK No. 28 pada PT. Asuransi Astra buana." Jurnal Ilmiah Akuntansi Kesatuan 7, no. 2 (2019): 258–65. http://dx.doi.org/10.37641/jiakes.v7i2.234.

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The development of the insurance industry is currently undergoing quite good progress. Based on data from OJK, the insurance industry has experienced an average growth of 16% for the past 4 years. This can be seen from the progress in investment growth which reached 14.40% and premium growth of 21.00%. This growth occurs because of the role of the insurance industry in serving the community to overcome risks. The insurance company will take the risk of the possibility that might occur to the community, such as loss or damage to the vehicle, fire, or the loss of natural disasters. The main sour

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PHENGSAVAT, Sitthivikone, and Vilaxai SENGCHANH. "Accounting issues in Calculating Taxes on Corporate Entities revenue of Entrepreneurs in Luang Prabang Municipality, Luang Prabang Province." Souphanouvong University Journal Multidisciplinary Research and Development 8, no. 2 (2024): 117–26. http://dx.doi.org/10.69692/sujmrd0802117.

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In this study, the research team studied the accounting issues in calculating tax on corporate entities’ revenue of entrepreneurs in Luang Prabang Municipality, Luang Prabang Province. The purposes are to study the level of accounting problems in calculating the corporate income tax of entrepreneurs. To compare the level of accounting problems in calculating the corporate income tax of entrepreneurs by individual factors, the population used in the research was the accounting staff or entrepreneurs who calculated the corporate income tax of the business entities registered with the enterprises

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Acar, Merve, and Hüseyin Temiz. "Advertising effectiveness on financial performance of banking sector: Turkey case." International Journal of Bank Marketing 35, no. 4 (2017): 649–61. http://dx.doi.org/10.1108/ijbm-03-2016-0036.

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Purpose The purpose of this paper is to analyze the association between banks’ advertising expenses and accounting measures of income and profitability for banking sector. Design/methodology/approach In this study the authors have used distributed lag models to investigate the association between advertising expenses and banks’ financial performance. To investigate the long-term effect of advertising expenses on financial performance of banking sector Koyck’s distributed lag models have been used. Findings The results confirm a significant and positive association between advertising expenses

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Morozova, M. I., N. A. Lazareva, N. V. Moskalenko, and T. N. Sharonina. "Problematic issues of accounting and analysis of financial results." Entrepreneur’s Guide 14, no. 2 (2021): 51–61. http://dx.doi.org/10.24182/2073-9885-2021-14-2-51-61.

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Analysis of the financial performance of companies and organizations allows you to evaluate the final result obtained in the process of carrying out activities. An open market environment has not yet been created in Russia, so the analysis of the financial results of companies and organizations will always be used to assess the profitability of companies. The main source of analysis is financial results, the ratio of income and expenses. The statement of financial results is especially interesting because it can show various income, expenses and financial results of a company.

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Sibiryatkina, Irina. "FORMATION OF THE MAIN DIRECTIONS FOR IMPROVING APPROACHES TO ASSESSING THE FUNCTIONING OF A COMMERCIAL ENTERPRISE." Actual directions of scientific researches of the XXI century: theory and practice 10, no. 2 (2022): 113–23. http://dx.doi.org/10.34220/2308-8877-2022-10-2-113-123.

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The article proposes the main directions focused on improving approaches to assessing the functioning of the financial and economic activities of a commercial enterprise. The proposed directions are based on the principles of integration of financial accounting with tax accounting in the economy of a commercial enterprise. This problem is relevant, because. in the economic activity of a commercial enterprise there are unresolved contradictions caused by accounting and tax legislation. The problems of accounting and tax accounting in terms of their compatibility have their roots since the intro

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